Title 26, Internal Revenue CodeRelease 119-110
§6426 Credit for Alcohol Fuel, Biodiesel, and Alternative Fuel Mixtures
Title 26 › Subtitle F — Procedure and Administration › CHAPTER 65 — ABATEMENTS, CREDITS, AND REFUNDS › Subchapter B — Rules of Special Application › § 6426
Summary
Gives tax breaks to people or companies that make, sell, or use certain fuels. The breaks cut the federal fuel excise tax you would otherwise owe. Some credits reduce the tax on general fuels, and some reduce the tax on highway fuels. You must be a registered taxpayer under the tax rules to claim the credits for alternative fuels and their mixtures. There are several credits with set amounts per gallon. Alcohol fuel mixtures get 51 cents per gallon for years before 2009 and 45 cents per gallon for years after 2008, unless a government finding tied to 7,500,000,000 gallons keeps the rate at 51 cents; mixtures with no ethanol get 60 cents. That alcohol rule ended after December 31, 2011. Biodiesel mixtures get $1.00 per gallon and require a producer’s certificate showing the product and percent biodiesel; that credit ends after December 31, 2024. Alternative fuels and alternative fuel mixtures get 50 cents per gallon (or per gasoline-gallon equivalent for gaseous fuels). Eligible fuels include things like LPG, certain P-series fuels, compressed or liquefied natural gas, fuels from coal made with carbon capture, and fuels from biomass; the law excludes ethanol, methanol, biodiesel, and fuels from paper or pulp production. “Gasoline gallon equivalent” is 124,800 Btu. Coal-derived fuels must meet specific carbon-capture rates (50% for a short 2009 window, 75% after). Sustainable aviation fuel has a credit of $1.25 per gallon plus a supplemental amount, must meet registration rules, cannot overlap with another specific credit, and ends after September 30, 2025. If a credited mixture is later separated or used for non-fuel, a tax equal to the credit amount times gallons is charged, and duplicate credits are not allowed. Credits only apply to fuels made or used in the United States (including possessions).
Full Legal Text
Title 26, §6426
Internal Revenue Code, Source: USLM XML via OLRC
(a)Allowance of credits
There shall be allowed as a credit—
(1)against the tax imposed by section 4081 an amount equal to the sum of the credits described in subsections (b), (c), (e), and (k), and
(2)against the tax imposed by section 4041 an amount equal to the sum of the credits described in subsection (d).
No credit shall be allowed in the case of the credits described in subsections (d) and (e) unless the taxpayer is registered under section 4101.
(b)Alcohol fuel mixture credit
(1)In general
For purposes of this section, the alcohol fuel mixture credit is the product of the applicable amount and the number of gallons of alcohol used by the taxpayer in producing any alcohol fuel mixture for sale or use in a trade or business of the taxpayer.
(2)Applicable amount
For purposes of this subsection
(A) In general
(B)Mixtures not containing ethanol
In the case of an alcohol fuel mixture in which none of the alcohol consists of ethanol, the applicable amount is 60 cents.
(C)Reduction delayed until annual production or importation of 7,500,000,000 gallons
In the case of any calendar year beginning after 2008, if the Secretary makes a determination described in section 40(h)(3)(B) with respect to all preceding calendar years beginning after 2007, subparagraph (A)(ii) shall be applied by substituting “51 cents” for “45 cents”.
(3)Alcohol fuel mixture
For purposes of this subsection, the term “alcohol fuel mixture” means a mixture of alcohol and a taxable fuel which—
(A)is sold by the taxpayer producing such mixture to any person for use as a fuel, or
(B)is used as a fuel by the taxpayer producing such mixture.
For purposes of subparagraph (A), a mixture produced by any person at a refinery prior to a taxable event which includes ethyl tertiary butyl ether or other ethers produced from alcohol shall be treated as sold at the time of its removal from the refinery (and only at such time) to another person for use as a fuel.
(4)Other definitions
For purposes of this subsection
(A) Alcohol
(B)Taxable fuel
The term “taxable fuel” has the meaning given such term by section 4083(a)(1).
(5)Volume of alcohol
For purposes of determining under subsection (a) the number of gallons of alcohol with respect to which a credit is allowable under subsection (a), the volume of alcohol shall include the volume of any denaturant (including gasoline) which is added under any formulas approved by the Secretary to the extent that such denaturants do not exceed 2 percent of the volume of such alcohol (including denaturants).
(6)Termination
This subsection shall not apply to any sale, use, or removal for any period after December 31, 2011.
(c)Biodiesel mixture credit
(1)In general
For purposes of this section, the biodiesel mixture credit is the product of the applicable amount and the number of gallons of biodiesel used by the taxpayer in producing any biodiesel mixture for sale or use in a trade or business of the taxpayer.
(2)Applicable amount
For purposes of this subsection, the applicable amount is $1.00.
(3)Biodiesel mixture
For purposes of this section, the term “biodiesel mixture” means a mixture of biodiesel and diesel fuel (as defined in section 4083(a)(3)), determined without regard to any use of kerosene, which—
(A)is sold by the taxpayer producing such mixture to any person for use as a fuel, or
(B)is used as a fuel by the taxpayer producing such mixture.
(4)Certification for biodiesel
No credit shall be allowed under this subsection unless the taxpayer obtains a certification (in such form and manner as prescribed by the Secretary) from the producer of the biodiesel which identifies the product produced and the percentage of biodiesel and agri-biodiesel in the product.
(5)Other definitions
Any term used in this subsection which is also used in section 40A shall have the meaning given such term by section 40A.
(6)Termination
This subsection shall not apply to any sale, use, or removal for any period after December 31, 2024.
(d)Alternative fuel credit
(1)In general
For purposes of this section, the alternative fuel credit is the product of 50 cents and the number of gallons of an alternative fuel or gasoline gallon equivalents of a nonliquid alternative fuel sold by the taxpayer for use as a fuel in a motor vehicle or motorboat, sold by the taxpayer for use as a fuel in aviation, or so used by the taxpayer.
(2)Alternative fuel
For purposes of this section, the term “alternative fuel” means—
(A)liquefied petroleum gas,
(B)P Series Fuels (as defined by the Secretary of Energy under section 13211(2) of title 42, United States Code),
(C)compressed or liquefied natural gas,
(D)any liquid fuel which meets the requirements of paragraph (4) and which is derived from coal (including peat) through the Fischer-Tropsch process,
(E)compressed or liquefied gas derived from biomass (as defined in section 45K(c)(3)), and
(F)liquid fuel derived from biomass (as defined in section 45K(c)(3)).
Such term does not include ethanol, methanol, biodiesel, or any fuel (including lignin, wood residues, or spent pulping liquors) derived from the production of paper or pulp.
(3)Gasoline gallon equivalent
For purposes of this subsection, the term “gasoline gallon equivalent” means, with respect to any nonliquid alternative fuel, the amount of such fuel having a Btu content of 124,800 (higher heating value).
(4)Carbon capture requirement
(A)In general
The requirements of this paragraph are met if the fuel is certified, under such procedures as required by the Secretary, as having been derived from coal produced at a gasification facility which separates and sequesters not less than the applicable percentage of such facility’s total carbon dioxide emissions.
(B)Applicable percentage
For purposes of subparagraph (A), the applicable percentage is—
(i)50 percent in the case of fuel produced after September 30, 2009, and on or before December 30, 2009, and
(ii)75 percent in the case of fuel produced after December 30, 2009.
(5)Termination
This subsection shall not apply to any sale or use for any period after December 31, 2024.
(e)Alternative fuel mixture credit
(1)In general
For purposes of this section, the alternative fuel mixture credit is the product of 50 cents and the number of gallons of alternative fuel used by the taxpayer in producing any alternative fuel mixture for sale or use in a trade or business of the taxpayer.
(2)Alternative fuel mixture
For purposes of this section, the term “alternative fuel mixture” means a mixture of alternative fuel (other than a fuel described in subparagraph (A), (C), or (E) of subsection (d)(2)) and taxable fuel (as defined in subparagraph (A), (B), or (C) of section 4083(a)(1)) which—
(A)is sold by the taxpayer producing such mixture to any person for use as fuel, or
(B)is used as a fuel by the taxpayer producing such mixture.
(3)Termination
This subsection shall not apply to any sale or use for any period after December 31, 2024.
(f)Mixture not used as a fuel, etc.
(1)Imposition of tax
If—
(A)any credit was determined under this section with respect to alcohol or biodiesel used in the production of any alcohol fuel mixture or biodiesel mixture, respectively, and
(B)any person—
(i)separates the alcohol or biodiesel from the mixture, or
(ii)without separation, uses the mixture other than as a fuel,
then there is hereby imposed on such person a tax equal to the product of the applicable amount and the number of gallons of such alcohol or biodiesel.
(2)Applicable laws
All provisions of law, including penalties, shall, insofar as applicable and not inconsistent with this section, apply in respect of any tax imposed under paragraph (1) as if such tax were imposed by section 4081 and not by this section.
(g)Coordination with exemption from excise tax
Rules similar to the rules under section 40(c) shall apply for purposes of this section.
(h)Denial of double benefit
No credit shall be determined under subsection (d) or (e) with respect to any fuel with respect to which credit may be determined under subsection (b) or (c) or under section 40, 40A, or 40B.
(i)Limitation to fuels with connection to the United States
(1)Alcohol
No credit shall be determined under this section with respect to any alcohol which is produced outside the United States for use as a fuel outside the United States.
(2)Biodiesel and alternative fuels
No credit shall be determined under this section with respect to any biodiesel or alternative fuel which is produced outside the United States for use as a fuel outside the United States.
For purposes of this subsection, the term “United States” includes any possession of the United States.
(j)Energy equivalency determinations for liquefied petroleum gas and liquefied natural gas
For purposes of determining any credit under this section, any reference to the number of gallons of an alternative fuel or the gasoline gallon equivalent of such a fuel shall be treated as a reference to—
(1)in the case of liquefied petroleum gas, the energy equivalent of a gallon of gasoline, as defined in section 4041(a)(2)(C), and
(2)in the case of liquefied natural gas, the energy equivalent of a gallon of diesel, as defined in section 4041(a)(2)(D).
(k)Sustainable aviation fuel credit
(1)In general
For purposes of this section, the sustainable aviation fuel credit for the taxable year is, with respect to any sale or use of a qualified mixture, an amount equal to the product of— (A)
(B)the sum of—
(i)$1.25, plus
(ii)the applicable supplementary amount with respect to such sustainable aviation fuel.
(2)Definitions
Any term used in this subsection which is also used in section 40B shall have the meaning given such term by section 40B.
(3)Registration requirement
For purposes of this subsection, rules similar to the rules of section 40B(f) shall apply.
(4)Coordination of credits
With respect to any gallon of sustainable aviation fuel in a qualified mixture, this subsection shall not apply to any such gallon for which a credit under section 45Z is allowable (as determined without regard to subsection (a)(1)(A) of such section).
(5)Termination
This subsection shall not apply to any sale or use for any period after September 30, 2025.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Codification Pub. L. 110–234 and Pub. L. 110–246 made identical
Amendments
to this section. The
Amendments
by Pub. L. 110–234 were repealed by section 4(a) of Pub. L. 110–246.
Prior Provisions
A prior section 6426, added Pub. L. 91–258, title II, § 206(c), May 21, 1970, 84 Stat. 245; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834, provided for a refund of aircraft use tax where plane transports for hire in foreign air commerce, prior to repeal by Pub. L. 97–248, title II, § 280(c)(2)(G), (d), Sept. 3, 1982, 96 Stat. 564, 565, applicable with respect to transportation beginning after Aug. 31, 1982.
Amendments
2025—Subsec. (k)(4). Pub. L. 119–21, § 70521(g)(1)(A), added par. (4). Subsec. (k)(5). Pub. L. 119–21, § 70521(h), added par. (5). 2022—Subsec. (a)(1). Pub. L. 117–169, § 13203(d)(2)(A)(i), substituted “(e), and (k)” for “and (e)”. Subsec. (c)(6). Pub. L. 117–169, § 13201(b)(1), substituted “
December 31, 2024” for “
December 31, 2022”. Subsec. (d)(2)(D) to (G). Pub. L. 117–169, § 13204(d)(1), redesignated subpars. (E) to (G) as (D) to (F), respectively, and struck out former subpar. (D) which read as follows: “liquefied hydrogen,”. Subsec. (d)(5). Pub. L. 117–169, § 13201(c), substituted “
December 31, 2024” for “
December 31, 2021”. Subsec. (e)(2). Pub. L. 117–169, § 13204(d)(2), substituted “(E)” for “(F)” in introductory provisions. Subsec. (e)(3). Pub. L. 117–169, § 13201(d), substituted “
December 31, 2024” for “
December 31, 2021”. Subsec. (h). Pub. L. 117–169, § 13203(d)(2)(A)(ii), substituted “under section 40, 40A, or 40B” for “under section 40 or 40A”. Subsec. (k). Pub. L. 117–169, § 13203(d)(1), added subsec. (k). 2020—Subsecs. (d)(5), (e)(3). Pub. L. 116–260 substituted “
December 31, 2021” for “
December 31, 2020”. 2019—Subsec. (c)(6). Pub. L. 116–94, § 121(b)(1)(A), substituted “
December 31, 2022” for “
December 31, 2017”. Subsec. (d)(5). Pub. L. 116–94, § 133(a)(1), substituted “
December 31, 2020” for “
December 31, 2017”. Subsec. (e)(2). Pub. L. 116–94, § 133(b)(1), in introductory provisions, substituted “mixture of alternative fuel (other than a fuel described in subparagraph (A), (C), or (F) of subsection (d)(2))” for “mixture of alternative fuel”. Subsec. (e)(3). Pub. L. 116–94, § 133(a)(1), substituted “
December 31, 2020” for “
December 31, 2017”. 2018—Subsec. (b)(2)(A)(ii). Pub. L. 115–141 substituted “cents.” for “cents..” Subsec. (c)(6). Pub. L. 115–123, § 40407(b)(1), substituted “
December 31, 2017” for “
December 31, 2016”. Subsecs. (d)(5), (e)(3). Pub. L. 115–123, § 40415(a)(1), substituted “
December 31, 2017” for “
December 31, 2016”. 2015—Subsec. (c)(6). Pub. L. 114–113, § 185(b)(1), substituted “
December 31, 2016” for “
December 31, 2014”. Subsecs. (d)(5), (e)(3). Pub. L. 114–113, § 192(a)(1), substituted “
December 31, 2016” for “
December 31, 2014”. Subsec. (j). Pub. L. 114–113, § 342(a), added subsec. (j). 2014—Subsec. (c)(6). Pub. L. 113–295, § 160(a)(1), substituted “
December 31, 2014” for “
December 31, 2013”. Subsecs. (d)(5), (e)(3). Pub. L. 113–295, § 160(c)(1), which directed striking out “(
September 30, 2014 in the case of any sale or use involving liquefied hydrogen)”, was executed by striking out “(
September 30, 2014, in the case of any sale or use involving liquefied hydrogen)” before period at end, to reflect the probable intent of Congress. Pub. L. 113–295, § 160(b)(1), substituted “
December 31, 2014” for “
December 31, 2013”. 2013—Subsec. (c)(6). Pub. L. 112–240, § 405(b)(1), substituted “
December 31, 2013” for “
December 31, 2011”. Subsecs. (d)(5), (e)(3). Pub. L. 112–240, § 412(a), substituted “
December 31, 2013” for “
December 31, 2011”. 2010—Subsec. (b)(6). Pub. L. 111–312, § 708(b)(1), substituted “
December 31, 2011” for “
December 31, 2010”. Subsec. (c)(6). Pub. L. 111–312, § 701(b)(1), substituted “
December 31, 2011” for “
December 31, 2009”. Subsec. (d)(2). Pub. L. 111–312, § 704(b), substituted “biodiesel, or any fuel (including lignin, wood residues, or spent pulping liquors) derived from the production of paper or pulp” for “or biodiesel” in concluding provisions. Subsecs. (d)(5), (e)(3). Pub. L. 111–312, § 704(a), substituted “
December 31, 2011” for “
December 31, 2009”. 2008—Subsec. (b)(2)(A). Pub. L. 110–246, § 15331(b)(3), substituted “subparagraphs (B) and (C)” for “subparagraph (B)” in introductory provisions. Pub. L. 110–246, § 15331(b)(1), substituted “the applicable amount is—” for “the applicable amount is 51 cents” and added cls. (i) and (ii). Subsec. (b)(2)(C). Pub. L. 110–246, § 15331(b)(2), added subpar. (C). Subsec. (b)(5), (6). Pub. L. 110–246, § 15332(b), added par. (5) and redesignated former par. (5) as (6). Subsec. (c)(2). Pub. L. 110–343, § 202(b)(2), amended par. (2) generally. Prior to amendment, text read as follows: “For purposes of this subsection— “(A) In general.—Except as provided in subparagraph (B), the applicable amount is 50 cents. “(B) Amount for agri-biodiesel.—In the case of any biodiesel which is agri-biodiesel, the applicable amount is $1.00.” Subsec. (c)(6). Pub. L. 110–343, § 202(a), substituted “
December 31, 2009” for “
December 31, 2008”. Subsec. (d)(1). Pub. L. 110–343, § 204(b)(2), inserted “sold by the taxpayer for use as a fuel in aviation,” after “motorboat,”. Subsec. (d)(2)(E). Pub. L. 110–343, § 204(c)(2), inserted “which meets the requirements of paragraph (4) and which is” after “any liquid fuel”. Subsec. (d)(2)(F), (G). Pub. L. 110–343, § 204(b)(1), added subpar. (F) and redesignated former subpar. (F) as (G). Subsec. (d)(4). Pub. L. 110–343, § 204(c)(1), added par. (4). Former par. (4) redesignated (5). Pub. L. 110–343, § 204(a)(1), substituted “
December 31, 2009” for “
September 30, 2009”. Subsec. (d)(5). Pub. L. 110–343, § 204(c)(1), redesignated par. (4) as (5). Subsec. (e)(3). Pub. L. 110–343, § 204(a)(2), substituted “
December 31, 2009” for “
September 30, 2009”. Subsec. (i). Pub. L. 110–343, § 203(c)(1), added subsec. (i). 2007—Subsec. (d)(2)(F). Pub. L. 110–172, § 5(a)(2), substituted “fuel” for “hydrocarbons”. Subsec. (h). Pub. L. 110–172, § 5(a)(3), added subsec. (h). 2005—Pub. L. 109–59, § 11113(b)(3)(A), substituted “alcohol fuel, biodiesel, and alternative fuel” for “alcohol fuel and biodiesel” in section catchline. Subsec. (a). Pub. L. 109–59, § 11113(b)(1), reenacted heading without change and amended text of subsec. (a) generally. Prior to amendment, text read as follows: “There shall be allowed as a credit against the tax imposed by section 4081 an amount equal to the sum of— “(1) the alcohol fuel mixture credit, plus “(2) the biodiesel mixture credit.” Subsec. (c)(6). Pub. L. 109–58 substituted “2008” for “2006”. Subsec. (d). Pub. L. 109–59, § 11113(b)(2), added subsec. (d). Former subsec. (d) redesignated (f). Subsec. (d)(2)(F). Pub. L. 109–59, § 11151(e)(2), substituted “section 45K(c)(3)” for “section 29(c)(3)”. Subsecs. (e) to (g). Pub. L. 109–59, § 11113(b)(2), added subsec. (e) and redesignated former subsecs. (d) and (e) as (f) and (g), respectively.
Statutory Notes and Related Subsidiaries
Effective Date
of 2025 Amendment Pub. L. 119–21, title VII, § 70521(g)(1)(B),
July 4, 2025, 139 Stat. 278, provided that: “The amendment made by this paragraph [amending this section] shall apply to— “(i) fuel sold or used on or after the date of the enactment of this Act [
July 4, 2025], and “(ii) fuel sold or used before the date of enactment of this Act, but only to the extent that claims for the credit under section 6426(k) of the Internal Revenue Code of 1986 with respect to such sale or use have not been paid or allowed as of such date.”
Effective Date
of 2022 AmendmentAmendment by section 13201(b)(1), (c), (d) of Pub. L. 117–169 applicable to fuel sold or used after Dec. 31, 2021, see section 13201(f) of Pub. L. 117–169, set out as a note under section 40A of this title. Amendment by section 13203(d)(1), (2)(A) of Pub. L. 117–169 applicable to fuel sold or used after Dec. 31, 2022, see section 13203(f) of Pub. L. 117–169, set out as an
Effective Date
note under section 40B of this title. Pub. L. 117–169, title I, § 13204(d)(3), Aug. 16, 2022, 136 Stat. 1941, provided that: “The
Amendments
made by this subsection [amending this section] shall apply to fuel sold or used after December 31, 2022.”
Effective Date
of 2020 Amendment Pub. L. 116–260, div. EE, title I, § 147(c), Dec. 27, 2020, 134 Stat. 3055, provided that: “The
Amendments
made by this subsection [probably means “this section”, amending this section and section 6427 of this title] shall apply to fuel sold or used after December 31, 2020.”
Effective Date
of 2019 Amendment Pub. L. 116–94, div. Q, title I, § 121(b)(2), Dec. 20, 2019, 133 Stat. 3230, provided that: “The
Amendments
made by this subsection [amending this section and section 6427 of this title] shall apply to fuel sold or used after December 31, 2017.” Pub. L. 116–94, div. Q, title I, § 133(a)(4), Dec. 20, 2019, 133 Stat. 3233, provided that: “The
Amendments
made by this subsection [amending this section and section 6427 of this title] shall apply to fuel sold or used after
December 31, 2017.” Pub. L. 116–94, div. Q, title I, § 133(b)(2), Dec. 20, 2019, 133 Stat. 3233, provided that: “The amendment made by this subsection [amending this section] shall apply to— “(A) fuel sold or used on or after the date of the enactment of this Act [Dec. 20, 2019], and “(B) fuel sold or used before such date of enactment, but only to the extent that claims for the credit under section 6426(e) of the Internal Revenue Code of 1986 with respect to such sale or use—“(i) have not been paid or allowed as of such date, and “(ii) were made on or after
January 8, 2018.”
Effective Date
of 2018 Amendment Pub. L. 115–123, div. D, title I, § 40407(b)(3), Feb. 9, 2018, 132 Stat. 149, provided that: “The
Amendments
made by this subsection [amending this section and section 6427 of this title] shall apply to fuel sold or used after December 31, 2016.” Pub. L. 115–123, div. D, title I, § 40415(a)(3), Feb. 9, 2018, 132 Stat. 152, provided that: “The
Amendments
made by this subsection [amending this section and section 6427 of this title] shall apply to fuel sold or used after December 31, 2016.”
Effective Date
of 2015 Amendment Pub. L. 114–113, div. Q, title I, § 185(b)(3), Dec. 18, 2015, 129 Stat. 3073, provided that: “The
Amendments
made by this subsection [amending this section and section 6427 of this title] shall apply to fuel sold or used after December 31, 2014.” Pub. L. 114–113, div. Q, title I, § 192(b), Dec. 18, 2015, 129 Stat. 3075, provided that: “The
Amendments
made by this section [amending this section and section 6427 of this title] shall apply to fuel sold or used after December 31, 2014.” Pub. L. 114–113, div. Q, title III, § 342(b), Dec. 18, 2015, 129 Stat. 3114, provided that: “The
Amendments
made by this section [amending this section] shall apply to fuel sold or used after December 31, 2015.”
Effective Date
of 2014 Amendment Pub. L. 113–295, div. A, title I, § 160(d), Dec. 19, 2014, 128 Stat. 4022, provided that: “(1) In general.—Except as provided in paragraph (2), the
Amendments
made by this section [amending this section and section 6427 of this title] shall apply to fuel sold or used after December 31, 2013. “(2) Liquefied hydrogen.—The
Amendments
made by subsection (c) [amending this section and section 6427 of this title] shall apply to fuel sold or used after September 30, 2014.”
Effective Date
of 2013 AmendmentAmendment by section 405(b)(1) of Pub. L. 112–240 applicable to fuel sold or used after Dec. 31, 2011, see section 405(c) of Pub. L. 112–240, set out as a note under section 40A of this title. Pub. L. 112–240, title IV, § 412(c), Jan. 2, 2013, 126 Stat. 2343, provided that: “The
Amendments
made by this section [amending this section and section 6427 of this title] shall apply to fuel sold or used after December 31, 2011.”
Effective Date
of 2010 AmendmentAmendment by section 701(b)(1) of Pub. L. 111–312 applicable to fuel sold or used after Dec. 31, 2009, see section 701(d) of Pub. L. 111–312, set out as a note under section 40A of this title. Pub. L. 111–312, title VII, § 704(d), Dec. 17, 2010, 124 Stat. 3311, provided that: “The
Amendments
made by this section [amending this section and section 6427 of this title] shall apply to fuel sold or used after
December 31, 2009.” Pub. L. 111–312, title VII, § 708(b)(2), Dec. 17, 2010, 124 Stat. 3312, provided that: “The amendment made by this subsection [amending this section] shall apply to periods after
December 31, 2010.”
Effective Date
of 2008 AmendmentAmendment by section 202(a), (b)(2) of Pub. L. 110–343 applicable to fuel produced, and sold or used, after Dec. 31, 2008, see section 202(g)(1) of Pub. L. 110–343, set out as a note under section 40A of this title. Amendment by section 203(c)(1) of Pub. L. 110–343 applicable to claims for credit or payment made on or after May 15, 2008, see section 203(d) of Pub. L. 110–343, set out as a note under section 40 of this title. Pub. L. 110–343, div. B, title II, § 204(d), Oct. 3, 2008, 122 Stat. 3835, provided that: “The
Amendments
made by this section [amending this section and section 6427 of this title] shall apply to fuel sold or used after the date of the enactment of this Act [Oct. 3, 2008].” Amendment of this section and repeal of Pub. L. 110–234 by Pub. L. 110–246 effective May 22, 2008, the date of enactment of Pub. L. 110–234, except as otherwise provided, see section 4 of Pub. L. 110–246, set out as an
Effective Date
note under section 8701 of Title 7, Agriculture. Amendment by section 15331(b) of Pub. L. 110–246 effective June 18, 2008, see section 15331(c) of Pub. L. 110–246, set out as a note under section 40 of this title. Amendment by section 15332(b) of Pub. L. 110–246 applicable to fuel sold or used after Dec. 31, 2008, see section 15332(c) of Pub. L. 110–246, set out as a note under section 40 of this title.
Effective Date
of 2007 Amendment Pub. L. 110–172, § 5(b), Dec. 29, 2007, 121 Stat. 2479, provided that: “The
Amendments
made by this section [amending this section and section 6427 of this title] shall take effect as if included in the provisions of the SAFETEA–LU [Pub. L. 109–59] to which they relate.”
Effective Date
of 2005 AmendmentAmendment by section 11113(b)(1)–(3)(A) of Pub. L. 109–59 applicable to any sale or use for any period after Sept. 30, 2006, see section 11113(d) of Pub. L. 109–59, set out as a note under section 4041 of this title. Amendment by section 11151(e)(2) of Pub. L. 109–59 effective as if included in the provision of the Energy Tax Incentives Act of 2005, Pub. L. 109–58, title XIII, to which such amendment relates, see section 11151(f)(3) of Pub. L. 109–59, set out as a note under section 38 of this title.
Effective Date
Section applicable to fuel sold or used after Dec. 31, 2004, see section 301(d)(1) of Pub. L. 108–357, set out as an
Effective Date
of 2004 Amendment note under section 40 of this title. Special Rule for 2022 Pub. L. 117–169, title I, § 13201(g), Aug. 16, 2022, 136 Stat. 1932, provided that: “In the case of any alternative fuel credit properly determined under section 6426(d) of the Internal Revenue Code of 1986 for the period beginning on
January 1, 2022, and ending with the close of the last calendar quarter beginning before the date of the enactment of this Act [Aug. 16, 2022], such credit shall be allowed, and any refund or payment attributable to such credit (including any payment under section 6427(e) of such Code) shall be made, only in such manner as the Secretary of the Treasury (or the Secretary’s delegate) shall provide. Such Secretary shall issue guidance within 30 days after the date of the enactment of this Act providing for a one-time submission of claims covering periods described in the preceding sentence. Such guidance shall provide for a 180-day period for the submission of such claims (in such manner as prescribed by such Secretary) to begin not later than 30 days after such guidance is issued. Such claims shall be paid by such Secretary not later than 60 days after receipt. If such Secretary has not paid pursuant to a claim filed under this subsection within 60 days after the date of the filing of such claim, the claim shall be paid with interest from such date determined by using the overpayment rate and method under section 6621 of such Code.” Special Rules for 2018 and 2019 Pub. L. 116–94, div. Q, title I, § 121(b)(3), Dec. 20, 2019, 133 Stat. 3230, provided that: “Notwithstanding any other provision of law, in the case of any biodiesel mixture credit properly determined under section 6426(c) of the Internal Revenue Code of 1986 for the period beginning on
January 1, 2018, and ending with the close of the last calendar quarter beginning before the date of the enactment of this Act [Dec. 20, 2019], such credit shall be allowed, and any refund or payment attributable to such credit (including any payment under section 6427(e) of such Code) shall be made, only in such manner as the Secretary of the Treasury (or the Secretary’s delegate) shall provide. Such Secretary shall issue guidance within 30 days after the date of the enactment of this Act providing for a one-time submission of claims covering periods described in the preceding sentence. Such guidance shall provide for a 180-day period for the submission of such claims (in such manner as prescribed by such Secretary) to begin not later than 30 days after such guidance is issued. Such claims shall be paid by such Secretary not later than 60 days after receipt. If such Secretary has not paid pursuant to a claim filed under this subsection within 60 days after the date of the filing of such claim, the claim shall be paid with interest from such date determined by using the overpayment rate and method under section 6621 of such Code.” Pub. L. 116–94, div. Q, title I, § 133(a)(3), Dec. 20, 2019, 133 Stat. 3233, provided that: “Notwithstanding any other provision of law, in the case of any alternative fuel credit properly determined under section 6426(d) of the Internal Revenue Code of 1986 for the period beginning on
January 1, 2018, and ending with the close of the last calendar quarter beginning before the date of the enactment of this Act [Dec. 20, 2019], such credit shall be allowed, and any refund or payment attributable to such credit (including any payment under section 6427(e) of such Code) shall be made, only in such manner as the Secretary of the Treasury (or the Secretary’s delegate) shall provide. Such Secretary shall issue guidance within 30 days after the date of the enactment of this Act providing for a one-time submission of claims covering periods described in the preceding sentence. Such guidance shall provide for a 180-day period for the submission of such claims (in such manner as prescribed by such Secretary) to begin not later than 30 days after such guidance is issued. Such claims shall be paid by such Secretary not later than 60 days after receipt. If such Secretary has not paid pursuant to a claim filed under this subsection within 60 days after the date of the filing of such claim, the claim shall be paid with interest from such date determined by using the overpayment rate and method under section 6621 of such Code.” No Inference Pub. L. 116–94, div. Q, title I, § 133(b)(3), Dec. 20, 2019, 133 Stat. 3234, provided that: “Nothing contained in this subsection [amending this section and enacting provisions set out as a note under this section] or the
Amendments
made by this subsection shall be construed to create any inference as to a change in law or guidance in effect prior to enactment of this subsection.” Special Rules for 2017 Pub. L. 115–123, div. D, title I, § 40407(b)(4), Feb. 9, 2018, 132 Stat. 149, provided that: “Notwithstanding any other provision of law, in the case of any biodiesel mixture credit properly determined under section 6426(c) of the Internal Revenue Code of 1986 for the period beginning on
January 1, 2017, and ending on
December 31, 2017, such credit shall be allowed, and any refund or payment attributable to such credit (including any payment under section 6427(e) of such Code) shall be made, only in such manner as the Secretary of the Treasury (or the Secretary’s delegate) shall provide. Such Secretary shall issue guidance within 30 days after the date of the enactment of this Act [Feb. 9, 2018] providing for a one-time submission of claims covering periods described in the preceding sentence. Such guidance shall provide for a 180-day period for the submission of such claims (in such manner as prescribed by such Secretary) to begin not later than 30 days after such guidance is issued. Such claims shall be paid by such Secretary not later than 60 days after receipt. If such Secretary has not paid pursuant to a claim filed under this subsection within 60 days after the date of the filing of such claim, the claim shall be paid with interest from such date determined by using the overpayment rate and method under section 6621 of such Code.” Pub. L. 115–123, div. D, title I, § 40415(b), Feb. 9, 2018, 132 Stat. 152, provided that: “Notwithstanding any other provision of law, in the case of any alternative fuel credit properly determined under section 6426(d) of the Internal Revenue Code of 1986 for the period beginning on
January 1, 2017, and ending on
December 31, 2017, such credit shall be allowed, and any refund or payment attributable to such credit (including any payment under section 6427(e) of such Code) shall be made, only in such manner as the Secretary of the Treasury (or the Secretary’s delegate) shall provide. Such Secretary shall issue guidance within 30 days after the date of the enactment of this Act [Feb. 9, 2018] providing for a one-time submission of claims covering periods described in the preceding sentence. Such guidance shall provide for a 180-day period for the submission of such claims (in such manner as prescribed by such Secretary) to begin not later than 30 days after such guidance is issued. Such claims shall be paid by such Secretary not later than 60 days after receipt. If such Secretary has not paid pursuant to a claim filed under this subsection within 60 days after the date of the filing of such claim, the claim shall be paid with interest from such date determined by using the overpayment rate and method under section 6621 of such Code.” Special Rules for 2015 Pub. L. 114–113, div. Q, title I, § 185(b)(4), Dec. 18, 2015, 129 Stat. 3073, provided that: “Notwithstanding any other provision of law, in the case of any biodiesel mixture credit properly determined under section 6426(c) of the Internal Revenue Code of 1986 for the period beginning on
January 1, 2015, and ending on
December 31, 2015, such credit shall be allowed, and any refund or payment attributable to such credit (including any payment under section 6427(e) of such Code) shall be made, only in such manner as the Secretary of the Treasury (or the Secretary’s delegate) shall provide. Such Secretary shall issue guidance within 30 days after the date of the enactment of this Act [Dec. 18, 2015] providing for a one-time submission of claims covering periods described in the preceding sentence. Such guidance shall provide for a 180-day period for the submission of such claims (in such manner as prescribed by such Secretary) to begin not later than 30 days after such guidance is issued. Such claims shall be paid by such Secretary not later than 60 days after receipt. If such Secretary has not paid pursuant to a claim filed under this subsection within 60 days after the date of the filing of such claim, the claim shall be paid with interest from such date determined by using the overpayment rate and method under section 6621 of such Code.” Pub. L. 114–113, div. Q, title I, § 192(c), Dec. 18, 2015, 129 Stat. 3075, provided that: “Notwithstanding any other provision of law, in the case of any alternative fuel credit properly determined under section 6426(d) of the Internal Revenue Code of 1986 for the period beginning on
January 1, 2015, and ending on
December 31, 2015, such credit shall be allowed, and any refund or payment attributable to such credit (including any payment under section 6427(e) of such Code) shall be made, only in such manner as the Secretary of the Treasury (or the Secretary’s delegate) shall provide. Such Secretary shall issue guidance within 30 days after the date of the enactment of this Act [Dec. 18, 2015] providing for a one-time submission of claims covering periods described in the preceding sentence. Such guidance shall provide for a 180-day period for the submission of such claims (in such manner as prescribed by such Secretary) to begin not later than 30 days after such guidance is issued. Such claims shall be paid by such Secretary not later than 60 days after receipt. If such Secretary has not paid pursuant to a claim filed under this subsection within 60 days after the date of the filing of such claim, the claim shall be paid with interest from such date determined by using the overpayment rate and method under section 6621 of such Code.” Special Rule for Certain Periods During 2014 Pub. L. 113–295, div. A, title I, § 160(e), Dec. 19, 2014, 128 Stat. 4023, provided that: “Notwithstanding any other provision of law, in the case of—“(1) any biodiesel mixture credit properly determined under section 6426(c) of the Internal Revenue Code of 1986 for periods after
December 31, 2013, and before the date of the enactment of this Act [Dec. 19, 2014], and “(2) any alternative fuel credit properly determined under section 6426(d) of such Code for such periods, such credit shall be allowed, and any refund or payment attributable to such credit (including any payment under section 6427(e) of such Code) shall be made, only in such manner as the Secretary of the Treasury (or the Secretary’s delegate) shall provide. Such Secretary shall issue guidance within 30 days after the date of the enactment of this Act [Dec. 19, 2014] providing for a one-time submission of claims covering periods described in the preceding sentence. Such guidance shall provide for a 180-day period for the submission of such claims (in such manner as prescribed by such Secretary) to begin not later than 30 days after such guidance is issued. Such claims shall be paid by such Secretary not later than 60 days after receipt. If such Secretary has not paid pursuant to a claim filed under this subsection within 60 days after the date of the filing of such claim, the claim shall be paid with interest from such date determined by using the overpayment rate and method under section 6621 of such Code.” Special Rules for 2010 Pub. L. 111–312, title VII, § 701(c), Dec. 17, 2010, 124 Stat. 3310, provided that: “Notwithstanding any other provision of law, in the case of any biodiesel mixture credit properly determined under section 6426(c) of the Internal Revenue Code of 1986 for periods during 2010, such credit shall be allowed, and any refund or payment attributable to such credit (including any payment under section 6427(e) of such Code) shall be made, only in such manner as the Secretary of the Treasury (or the Secretary’s delegate) shall provide. Such Secretary shall issue guidance within 30 days after the date of the enactment of this Act [Dec. 17, 2010] providing for a one-time submission of claims covering periods during 2010. Such guidance shall provide for a 180-day period for the submission of such claims (in such manner as prescribed by such Secretary) to begin not later than 30 days after such guidance is issued. Such claims shall be paid by such Secretary not later than 60 days after receipt. If such Secretary has not paid pursuant to a claim filed under this subsection within 60 days after the date of the filing of such claim, the claim shall be paid with interest from such date determined by using the overpayment rate and method under section 6621 of such Code.” Pub. L. 111–312, title VII, § 704(c), Dec. 17, 2010, 124 Stat. 3311, provided that: “Notwithstanding any other provision of law, in the case of any alternative fuel credit or any alternative fuel mixture credit properly determined under subsection (d) or (e) of section 6426 of the Internal Revenue Code of 1986 for periods during 2010, such credit shall be allowed, and any refund or payment attributable to such credit (including any payment under section 6427(e) of such Code) shall be made, only in such manner as the Secretary of the Treasury (or the Secretary’s delegate) shall provide. Such Secretary shall issue guidance within 30 days after the date of the enactment of this Act [Dec. 17, 2010] providing for a one-time submission of claims covering periods during 2010. Such guidance shall provide for a 180-day period for the submission of such claims (in such manner as prescribed by such Secretary) to begin not later than 30 days after such guidance is issued. Such claims shall be paid by such Secretary not later than 60 days after receipt. If such Secretary has not paid pursuant to a claim filed under this subsection within 60 days after the date of the filing of such claim, the claim shall be paid with interest from such date determined by using the overpayment rate and method under section 6621 of such Code.”
Reference
Citations & Metadata
Citation
26 U.S.C. § 6426
Title 26, Internal Revenue Code
Last Updated
Sep 22, 2026
Release point: 119-110